TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The federal government taxes the capital of all large corporations(large corporations tax) and of large financial institutions(financial institutions capital tax). The financial institutions capital tax acts as a minimum tax and ensures that large financial institutions pay tax every year. All provinces levy capital taxes on financial institutions and seven provinces levy a capital tax on other corporations.  3, record 1, English, - capital%20tax

Record number: 1, Textual support number: 1 OBS

tax on capital: Income Tax Act, S. 190.1.  4, record 1, English, - capital%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Impôt prélevé par certaines provinces sur le capital permanent des sociétés par actions.  2, record 1, French, - imp%C3%B4t%20sur%20le%20capital

Record number: 1, Textual support number: 1 OBS

impôt sur le capital : Loi de l'impôt sur le revenu, art. 190.1.  3, record 1, French, - imp%C3%B4t%20sur%20le%20capital

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 OBS

impuesto sobre el capital: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 1, Spanish, - impuesto%20sobre%20el%20capital

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A tax on the amount by which a financial institution's taxable capital employed in Canada exceeds a certain threshold(called the capital deduction).  1, record 2, English, - minimum%20tax%20on%20financial%20institutions

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Un impôt qui est calculé sur l'excédent du capital imposable d'une institution financière utilisé au Canada sur un certain seuil (appelé l'abattement de capital).  1, record 2, French, - imp%C3%B4t%20minimum%20des%20institutions%20financi%C3%A8res

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The federal government taxes the capital of all large corporations(large corporations tax) and of large financial institutions(financial institutions capital tax). The financial institutions capital tax acts as a minimum tax and ensures that large financial institutions pay tax every year.  2, record 3, English, - capital%20tax%20on%20financial%20institutions

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Toutes les provinces lèvent un impôt sur le capital des institutions financières, et sept d'entre elles lèvent un impôt sur le capital des autres sociétés. Les provinces comptent davantage sur l'impôt sur le capital des sociétés que le gouvernement fédéral.  2, record 3, French, - imp%C3%B4t%20sur%20le%20capital%20des%20institutions%20financi%C3%A8res

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Form T2044, Revenue Canada Taxation.  1, record 4, English, - Part%20VI%20Tax%20Return%2DTax%20on%20Capital%20of%20Financial%20Institutions

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Formule T2044, Revenu Canada Impôt.  1, record 4, French, - D%C3%A9claration%20de%20l%27imp%C3%B4t%20de%20la%20Partie%20VI%20%2D%20Imp%C3%B4t%20sur%20le%20capital%20d%27institutions%20financi%C3%A8res

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

The program provides small, local businesses with greater access to capital at the start-up phase of development. It complements the Labour Sponsored Investment Fund program and the small business investment tax credit for financial institutions.  1, record 5, English, - Community%20Small%20Business%20Investment%20Funds%20Program

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Ce programme donne aux petites entreprises locales qui démarrent un accès plus facile à des capitaux. Il complète les fonds d'investissement des travailleurs et le crédit d'impôt à l'investissement dans les petites entreprises pour les institutions financières  1, record 5, French, - Fonds%20locaux%20d%27investissement%20dans%20les%20petites%20entreprises

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The budget does not introduce a corporate minimum income tax. The federal government currently imposes a Large Corporations Tax on the capital of large corporations in Canada. This tax, which raises about $1 billion per year, ensures that all large corporations contribute to deficit reduction. Also, large financial institutions are subject to a capital tax which acts as a minimum income tax.  2, record 6, English, - minimum%20corporate%20income%20tax

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Le budget ne propose pas d'impôt minimum sur le revenu des sociétés. Le gouvernement fédéral applique actuellement un impôt sur le capital des grandes sociétés au Canada. Cet impôt, qui rapporte environ $1 milliard par année, permet de s'assurer que toutes les grandes sociétés contribuent à l'effort de réduction du déficit. En outre, les grandes institutions financières sont assujetties à un impôt sur le capital qui remplit la même fonction qu'un impôt minimum.  1, record 6, French, - imp%C3%B4t%20minimum%20sur%20le%20revenu%20des%20soci%C3%A9t%C3%A9s

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The capital tax was initially imposed on banks and trust companies as part of Tax Reform because some financial institutions were not expected to pay income tax until their holdings of after-tax financing instruments matured.  1, record 7, English, - after%2Dtax%20financing%20instrument

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish